Board diversity and quality of CSR disclosure: evidence from Pakistan

Imran Khan · Ismail Khan · İsmail Şentürk

151 citations0/0 files storedCorporate Governance

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Corporate Social Responsibility Reporting Gender Diversity and Inequality Corporate Governance and Financial Management

Abstract

Purpose This study aims to examine the relationship between board diversity and quality of corporate social responsibility (QCSR) disclosure. Design/methodology/approach The study estimates seven dimensions of board diversity including age, gender, nation, ethnicity, educational level, educational background and tenure by applying Blau’s index. The relationship between board diversity and QCSR disclosure from the perspective of the resource-based view theory is estimated by using panel random effects regression across 57 firms producing exclusive sustainability reports listed in the Pakistan Stock Exchange from 2010 to 2017. The robustness of the results has also been checked through alternative measurements of the variables under study. Findings The regression results reveal that gender and national diversities are the firms’ valuable resources, having the potential to promote QCSR disclosure. However, age diversity was found to be negatively associated to QCSR disclosure. Furthermore, educational level, educational background, ethnicity and tenure were insignificant on QCSR disclosure. The sensitivity analysis supports the findings of the baseline model. Research limitations/implications Pakistani firms need to improve the level of board diversity through encouragement of the inclusion of diverse forces of gender and nationality to enhance disclosure on CSR practices. Originality/value This is the first study on board diversity and QCSR in the case of Pakistan.

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References

1991Firm Resources and Sustained Competitive Advantage 2004Firm resources and sustained competitive advantage 2001Corporate Social Responsibility: A Theory of the Firm Perspective 2010Does Corporate Social Responsibility Affect the Cost of Capital?1992TOP MANAGEMENT TEAM DEMOGRAPHY AND CORPORATE STRATEGIC CHANGE.2004Work Group Diversity and Group Performance: An Integrative Model and Research Agenda.2010The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance 2004Managers' Personal Values as Drivers of Corporate Social Responsibility

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